26 U.S.C. 179D: Energy efficient commercial buildings deduction

2022

• Pub. L. 117–169, §13303(a)(1), amended subsec. (b) generally. Prior to amendment, text read as follows: "The deduction under subsection (a) with respect to any building for any taxable year shall not exceed the excess (if any) of— Law text · (b)
• Pub. L. 117–169, §13303(a)(2), (5)(B)(i), substituted "subsection (d)(5)" for "subsection (d)(6)", "25 percent" for "50 percent", and "subsection (d)(1)" for "subsection (d)(2)". Law text · (c)
• Pub. L. 117–169, §13303(a)(3), substituted "the more recent of— Law text · (c)
• Pub. L. 117–169, §13303(a)(4), inserted "for which the Department of Energy has issued a final determination and" before "which has been affirmed" and substituted "4 years" for "2 years" and "such property is placed in service" for "that construction of such property begins". Law text · (c)
• Pub. L. 117–169, §13303(a)(5)(A), redesignated pars. (2) to (6) as (1) to (5), respectively, and struck out former par. (1) which provided for a partial allowance for a deduction. Law text · (d)
• Pub. L. 117–169, §13303(c), substituted "not later than the date that is 4 years before the date such property is placed in service" for "not later than the date that is 2 years before the date that construction of such property begins". Law text · (d)
• Pub. L. 117–169, §13303(a)(5)(B)(ii), substituted "paragraph (1)" for "paragraph (2)". Law text · (d)
• Pub. L. 117–169, §13303(a)(6), amended par. (3) generally. Prior to amendment, text read as follows: "In the case of energy efficient commercial building property installed on or in property owned by a Federal, State, or local government or a political subdivision thereof, the Secre… Law text · (d)
• Pub. L. 117–169, §13303(a)(5)(B)(iii), substituted "paragraph (2)(B)(iii)" for "paragraph (3)(B)(iii)". Law text · (d)
• Pub. L. 117–169, §13303(a)(5)(B)(iv), (7), added subsec. (f) and struck out former subsec. (f) which related to interim rules for lighting systems. Law text · (f)
• Pub. L. 117–169, §13303(a)(8)(A), (B), in introductory provisions, substituted "2022" for "2020" and struck out "or subsection (d)(1)(A)" after "subsection (b)". Law text · (g)
• Pub. L. 117–169, §13303(a)(8)(C), substituted "2021" for "2019". Law text · (g)
• Pub. L. 117–169, §13303(a)(5)(B)(v), struck out "or (d)(1)(A)" after "subsection (c)(1)(D)". Law text · (h)

2020

• Pub. L. 116–260, §102(c)(1)(A), substituted "Reference Standard 90.1" for "Standard 90.1–2007". (Consolidated Appropriations Act, 2021) Law text · (c), (D)
• Pub. L. 116–260, §102(c)(1)(B), amended par. (2) generally. Prior to amendment, text read as follows: "The term 'Standard 90.1–2007' means Standard 90.1–2007 of the American Society of Heating, Refrigerating, and Air Conditioning Engineers and the Illuminating Engineering Society of… (Consolidated Appropriations Act, 2021) Law text · (c)
• Pub. L. 116–260, §102(c)(2), substituted "with respect to any property, based on the provisions of the most recent California Nonresidential Alternative Calculation Method Approval Manual which has been affirmed by the Secretary, after consultation with the Secretary of Energy, for … (Consolidated Appropriations Act, 2021) Law text · (d)
• Pub. L. 116–260, §102(a), (b), added subsec. (g), redesignated former subsec. (g) as (h), and struck out former subsec. (h). Prior to amendment, text of subsec. (h) read as follows: "This section shall not apply with respect to property placed in service after December 31, 2020." (Consolidated Appropriations Act, 2021) Law text · (g), (h)

2019

• Pub. L. 116–94 substituted "December 31, 2020" for "December 31, 2017". (Further Consolidated Appropriations Act, 2020) Law text · (h)

2018

• Pub. L. 115–141 substituted "such that" for "which". (Consolidated Appropriations Act, 2018) Law text · (d)
• Pub. L. 115–123 substituted "December 31, 2017" for "December 31, 2016". (Bipartisan Budget Act of 2018) Law text · (h)

2015

• Pub. L. 114–113, §341(a), substituted "Standard 90.1–2007" for "Standard 90.1–2001". (Consolidated Appropriations Act, 2016) Law text · (c), (D)
• Pub. L. 114–113, §341(b)(1), amended par. (2) generally. Prior to amendment, text read as follows: "The term 'Standard 90.1–2001' means Standard 90.1–2001 of the American Society of Heating, Refrigerating, and Air Conditioning Engineers and the Illuminating Engineering Society of No… (Consolidated Appropriations Act, 2016) Law text · (c)
• Pub. L. 114–113, §341(b)(2), (3), substituted "Table 9.5.1" for "Table 9.3.1.1", "Table 9.6.1" for "Table 9.3.1.2", and "Standard 90.1–2007" for "Standard 90.1–2001". (Consolidated Appropriations Act, 2016) Law text · (f)
• Pub. L. 114–113, §341(b)(2), substituted "Standard 90.1–2007" for "Standard 90.1–2001". (Consolidated Appropriations Act, 2016) Law text · (f)
• Pub. L. 114–113, §190(a), substituted "December 31, 2016" for "December 31, 2014". (Consolidated Appropriations Act, 2016) Law text · (h)

2014

• Pub. L. 113–295 substituted "December 31, 2014" for "December 31, 2013". Law text · (h)

2008

• Pub. L. 110–343 substituted "December 31, 2013" for "December 31, 2008". (Emergency Economic Stabilization Act of 2008) Law text · (h)

2006

• Pub. L. 109–432 substituted "2008" for "2007". (Tax Relief and Health Care Act of 2006) Law text · (h)